BS
Boise Standard
Treasure Valley · AI Directory
26 U.S.C. · Internal Revenue Code
26 U.S.C. § 4959

Taxes on failures by hospital organizations

Ch. 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 42
Statutory Text

26 U.S.C. § 4959 — Taxes on failures by hospital organizations

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 42 - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS Subchapter D - Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements Sec. 4959 - Taxes on failures by hospital organizations From the U.S. Government Publishing Office, www.gpo.gov

§4959. Taxes on failures by hospital organizations

If a hospital organization to which section 501(r) applies fails to meet the requirement of section 501(r)(3) for any taxable year, there is imposed on the organization a tax equal to $50,000.

(Added Pub. L. 111–148, title IX, §9007(b)(1), Mar. 23, 2010, 124 Stat. 857.)

Statutory Notes and Related Subsidiaries

Effective Date Section applicable to failures occurring after Mar. 23, 2010, see section 9007(f)(3) of Pub. L. 111–148, set out as an Effective Date of 2010 Amendment note under section 501 of this title.

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-93784D
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 4959
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
c6cf754d106548e1...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 4959 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
← 26 U.S.C. § 4958 26 U.S.C. § 4960 →
Ch. 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
26 U.S.C. § 494026 U.S.C. § 494126 U.S.C. § 494226 U.S.C. § 494326 U.S.C. § 494426 U.S.C. § 494526 U.S.C. § 494626 U.S.C. § 494726 U.S.C. § 494826 U.S.C. § 495126 U.S.C. § 495226 U.S.C. § 495326 U.S.C. § 495526 U.S.C. § 495826 U.S.C. § 495926 U.S.C. § 496026 U.S.C. § 496126 U.S.C. § 496226 U.S.C. § 496326 U.S.C. § 496526 U.S.C. § 496626 U.S.C. § 496726 U.S.C. § 4968
26 U.S.C. — public domain ← All Legislation
◈ Provenance
boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 4959